Manufacturing costs include

A) direct materials and direct labor only.
B) direct materials and manufacturing overhead only.
C) direct labor and manufacturing overhead only.
D) direct materials direct labor and manufacturing overhead.

Manufacturing Costs

Costs directly associated with the manufacture of products, encompassing raw materials, labor, and manufacturing overhead expenses.

Direct Materials

Raw materials used in the production process that are directly attributable to the product being manufactured.

Manufacturing Overhead

Refers to indirect factory-related costs that occur when producing a product, which includes costs like utilities, maintenance, and salaries of non-direct labor.